Research background and purpose:
Effective enterprise management depends on access to comprehensive and reliable data on incurred costs. This is particularly relevant for manufacturing enterprises, where logistics processes play a key role. In such organisations, it's justified to distinguish logistics costs as a separate cost category within their cost accounting systems. Against this backdrop, the objective of this article is to identify the practices adopted by manufacturing enterprises in eastern Poland with regard to the recognition, recording, and calculation of logistics costs and to assess the extent to which this information is used in both operational and strategic management.

Design/methodology/approach:
To achieve the objective of this study, a survey was designed and conducted among 266 manufacturing enterprises based in Eastern Poland. The research employed the Computer-Assisted Web Interview (CAWI) method. The questionnaire consisted of 24 questions, divided into three thematic areas: (1) enterprise characteristics – 6 questions; (2) organisation and methods of cost accounting – 4 questions; and (3) logistics costs – 14 questions. The data were analysed using descriptive and statistical methods, including the distribution of responses, identification of the most commonly applied logistics cost accounting practices, and exploration of relationships between selected variables.

Findings:
The main conclusion drawn from the survey responses is that logistics costs in manufacturing enterprises in Eastern Poland remain an undervalued cost category, despite their significance in effective enterprise management. Although a modest advancement in the development of logistics cost accounting within the overall cost structure of enterprises can be observed, this area remains relatively underdeveloped. Particularly concerning is the finding that some respondents demonstrated no understanding of what logistics costs entail or questioned the rationale for distinguishing them within their organisation's cost structure.

Value added and limitations:
The results of the conducted study undoubtedly contribute to the existing body of literature on the analysis, recording, and allocation of logistics costs in enterprises, as well as their usefulness for effective cost management. A comparison of current findings with previous research indicates an increased recognition of logistics costs as a distinct category within the cost accounting systems of manufacturing enterprises. Accordingly, this study helps update the current state of knowledge regarding this category of costs.